Katakana: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Katakana
Largest movements
- Current investments +€55,661
up €55,661 (+100.0%), from €55,677 to €111,338
- Cash -€53,313
down €53,313 (-63.3%), from €84,191 to €30,878
mainly Current investments (-€55,661) and Contributions, distributions and other (-€7,830)
- Receivables within one year -€2,456
down €2,456 (-37.1%), from €6,618 to €4,163
- Reserves +€5,500
up €5,500 (+4.1%), from €134,010 to €139,510
- Other debts -€5,404
down €5,404 (-81.4%), from €6,638 to €1,234
- Financial charges -€7,137
down €7,137 (-90.7%), from €7,869 to €731
- Financial income -€3,599
down €3,599 (-66.5%), from €5,412 to €1,813
- Gross operating margin -€1,934
down €1,934 (-8.6%), from €22,578 to €20,644
- Other operating charges -€797
down €797 (-50.1%), from €1,589 to €793
- Taxes -€727
down €727 (-9.9%), from €7,321 to €6,595
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,204 | €149,192 | -€1,012 | -0.7% |
| Fixed assets | 21/28 | €1,978 | €2,313 | +€335 | +16.9% |
| Tangible fixed assets | 22/27 | €1,978 | €2,313 | +€335 | +16.9% |
| Furniture and vehicles | 24 | €1,978 | €2,313 | +€335 | +16.9% |
| Current assets | 29/58 | €148,226 | €146,879 | -€1,347 | -0.9% |
| Amounts receivable within one year | 40/41 | €6,618 | €4,163 | -€2,456 | -37.1% |
| Trade receivables | 40 | €6,618 | €4,163 | -€2,456 | -37.1% |
| Current investments | 50/53 | €55,677 | €111,338 | +€55,661 | +100.0% |
| Cash at bank and in hand | 54/58 | €84,191 | €30,878 | -€53,313 | -63.3% |
| Deferred charges and accrued income | 490/1 | €1,740 | €501 | -€1,239 | -71.2% |
| Total equity and liabilities | 10/49 | €150,204 | €149,192 | -€1,012 | -0.7% |
| Equity | 10/15 | €139,378 | €144,330 | +€4,952 | +3.6% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €134,010 | €139,510 | +€5,500 | +4.1% |
| Distributable reserves | 133 | €134,010 | €139,510 | +€5,500 | +4.1% |
| Profit (loss) carried forward | 14 | €1,768 | €1,220 | -€548 | -31.0% |
| Amounts payable | 17/49 | €10,826 | €4,862 | -€5,964 | -55.1% |
| Amounts payable within one year | 42/48 | €10,505 | €4,862 | -€5,643 | -53.7% |
| Trade debts | 44 | €1,474 | €898 | -€577 | -39.1% |
| Suppliers | 440/4 | €1,474 | €898 | -€577 | -39.1% |
| Taxes, remuneration and social security | 45 | €2,393 | €2,731 | +€338 | +14.1% |
| Taxes | 450/3 | €2,393 | €2,731 | +€338 | +14.1% |
| Other amounts payable | 47/48 | €6,638 | €1,234 | -€5,404 | -81.4% |
| Accrued charges and deferred income | 492/3 | €321 | - | -€321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €1,557 | -€444 | -22.2% |
| Other operating charges | 640/8 | €1,589 | €793 | -€797 | -50.1% |
| Gross operating margin | 9900 | €22,578 | €20,644 | -€1,934 | -8.6% |
| Operating profit (loss) | 9901 | €18,988 | €18,295 | -€693 | -3.7% |
| Financial income | 75/76B | €5,412 | €1,813 | -€3,599 | -66.5% |
| Recurring financial income | 75 | €5,412 | €1,813 | -€3,599 | -66.5% |
| Financial charges | 65/66B | €7,869 | €731 | -€7,137 | -90.7% |
| Recurring financial charges | 65 | €7,869 | €731 | -€7,137 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | €16,532 | €19,377 | +€2,845 | +17.2% |
| Income taxes | 67/77 | €7,321 | €6,595 | -€727 | -9.9% |
| Profit (loss) for the period | 9904 | €9,210 | €12,782 | +€3,572 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,210 | €12,782 | +€3,572 | +38.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.